Frances paid income tax and Class 4 NICs of £47,000 for tax year 2022-23, of which £19,000 was paid via the PAYE system.

Her total liability for 2023-24 is £69,000, of which £21,000 is paid via PAYE. Her payments for 2023-24 are as follows:

Calculate the late payment penalties and interest payable for the year, assuming that any penalties are paid on 16 December 2025 and that interest is charged at 6.75% p.a.